https://www.taxtmi.com/caselaws?id=23925 The High Court held in favor of the assessee in a case involving the interpretation of a partial partition agreement dated April 1, 1971, and the assessment of share income from a partnership firm. The court ruled that the overriding title created in the partition deed prevented the inclusion of the share income of the wife and minor sons in the assessee's income. Additionally, the court determined that the income from the partnership firm was to be assessed in the hands of the assessee, not the Hindu undivided family. The judgment favored the assessee, with costs awarded against the Revenue. en-us Thu, 01 Dec 1988 00:00:00 +0530 Fri, 15 Jan 2010 12:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23925 The High Court held in favor of the assessee in a case involving the interpretation of a partial partition agreement dated April 1, 1971, and the assessment of share income from a partnership firm. The court ruled that the overriding title created in the partition deed prevented the inclusion of the share income of the wife and minor sons in the assessee's income. Additionally, the court determined that the income from the partnership firm was to be assessed in the hands of the assessee, not the Hindu undivided family. The judgment favored the assessee, with costs awarded against the Revenue. Case-Laws Income Tax Thu, 01 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23925